https://www.taxtmi.com/caselaws?id=152779 "Cloth" under entry 6 of Schedule I to the Madhya Pradesh General Sales Tax Act, 1958 was construed in its ordinary and popular sense as unstitched fabric in the form in which it is manufactured. Once mill-made cloth was cut and stitched into pillow covers, it acquired a different commercial identity and was no longer cloth simpliciter. References to cotton fabrics in the Central Sales Tax Act and Central Excises and Salt Act did not extend the exemption. Stitched pillow covers therefore did not fall within the mill-cloth exemption and were not exempt from sales tax. en-us Wed, 12 Dec 1979 00:00:00 +0530 Wed, 10 Jul 2013 18:07:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152779 "Cloth" under entry 6 of Schedule I to the Madhya Pradesh General Sales Tax Act, 1958 was construed in its ordinary and popular sense as unstitched fabric in the form in which it is manufactured. Once mill-made cloth was cut and stitched into pillow covers, it acquired a different commercial identity and was no longer cloth simpliciter. References to cotton fabrics in the Central Sales Tax Act and Central Excises and Salt Act did not extend the exemption. Stitched pillow covers therefore did not fall within the mill-cloth exemption and were not exempt from sales tax. Case-Laws VAT and Sales Tax Wed, 12 Dec 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152779